1.audit 审计 ]UG+<V
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2.attestation 鉴证 *B7+rd
3.credibility 可信赖程度 /5^"n4/M
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 f\sxx!kt
6.high levels of assurance 高水平保证 GE`:bC3
7.compilation 编制 nJJ9>#<g$
8.reliability 可靠性 ]I
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9.relevance 相关性 (VYY-%N`
10.professional skepticism 职业谨慎 0MK|spc
11.objectivity 客观性 `8Y&
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12. professional competence 专业胜任能力 C:qb-10|A
13.Senior/CPA-in-charge 项目经理 2c>e Mfa
14.audit engagement letter 业务约定书 |oq27*ix~m
15.recurring audit 连续审计 CmaV>
16.the client 委托人 MWv_BXQ
17.change CPA 更换注册会计师 90)0\i+P
18.the existing CPA 现任注册会计师 xOCHP|?
19.the successor CPA 后任注册会计师 BU[.P]
20.the preceding CPA前任注册会计师 "4c
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21.issue the audit report 出具审计报告 R:z
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22.expert 专家 n:zoN2lC
23.the board of directors 董事会 sY4sq5'!
24.knowledge of the entity‘ s business 了解被审计单位情况 *I;
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25.assess material misstatement risks评估重大错报风险 M_tY: v
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J /3qJst
27.a general knowledge of —— 初步了解―――的情况 z?$F2+f&
28.a more knowledge of—— 进一步了解的情况 I@VhxJh
29.the prior year‘s working papers 以前年度工作底稿 v,Lv4)
30.minutes of meeting 会议纪要 (0s7<&Iu
31.business risks 经营风险 l4+!H\2
32.appropriateness 适当性 xaO9?{O
33.accounting estimate 会计估计 !w['@x.
34.management representations 管理层声明 IYm~pXg^0
35.going concern assumption 持续经营假设 ,}15Cse
36.audit plan 审计计划 8$O=HE*
37.significant audit areas 重点审计领域 R<VNbm;
38.error 错误 `}:q@:%
39.fraud舞弊 1iq,Gd-G.
40.modified or additional procedures 修改或追加审计程序 &fJ92v?%^S
41.misappropriation of assets 侵占资产 >AsD6]
42.transactions without substance 虚假交易 qbjBN z
43.unusual pressures 异常压力 wD|,G!8E2
44.the suspected noncompliance 涉嫌存在违法行为 Fj\}&H*+
45.materialiy 重要性 tx}}Kd
46.exceed the materiality level 超过重要性水平 %4#,y(dO
47.approach the materiality level 接近重要性水平 _{CMWo"l
48.an acceptably low level 可接受水平 -<kl d+
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 fMe "r*SU
50.misstatements or omissions 错报或漏报 aEr<(x!|"
51.aggregate 总计 WPVur{?<
52.subsequent events 期后事项 zoXCMBg[
53.adjust the financial statements 调整财务报表 E~?0Yrm F
54.perform additional audit procedures 实施追加的审计程序 ?!>B}e&,
55.audit risk 审计风险 y+f@8]
56.detection risk 检查风险 pKDP1S#<
57.inappropriate audit opinion 不适当的审计意见 *Dr -{\9
58.material misstatement 重大的错报 !g
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59.tolerable misstatement 可容忍错报 j.Ro(0%
60.the acceptable level of detection risk 可接受的检查风险